Hua Huang, Yaqiong Fan, Huiyang Huang and Runlan Guo
As an efficient self-healing intelligent material, the encapsulation-based self-healing resin mineral composite (SHC) has a broad application prospect.
Abstract
Purpose
As an efficient self-healing intelligent material, the encapsulation-based self-healing resin mineral composite (SHC) has a broad application prospect.
Design/methodology/approach
Aiming at the cracking performance of SHC, the dynamic load condition is employed to replace the traditional static load condition, the initial damage of the material is considered and the triggered cracking process and influencing factors of SHC are analyzed based on the extended finite element method (XFEM). In addition, the mechanism of matrix cracking and microcapsule triggered cracking process is explained from the microscopic point of view, and the cracking performance conditions of SHC are studied. On this basis, the response surface regression analysis method is used to obtain a second-order polynomial model of the microcapsule crack initiation stress, the interface bonding strength and the matching relationship between elastic modulus. Therefore, the model could be used to predict the cracking performance parameters of the microcapsule.
Findings
The interfacial bonding strength has an essential effect on the triggered cracking of the microcapsule. In order to ensure that the microcapsule can be triggered cracking normally, the design strength should meet the following relationship, that is crack initiation stress of microcapsule wall < crack initiation stress of matrix < interface bonding strength. Moreover, the matching relationship between elastic modulus has a significant influence on the triggered cracking of the microcapsule.
Originality/value
The results provide a theoretical basis for further oriented designing of the cracking performance of microcapsules.
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Ying-Chieh Wang, Hua Wei Huang, Jeng-Ren Chiou and Yu Chieh Huang
The purpose of this paper is to examine the association between the cost of debt (COD) and auditor industry expertise using Taiwanese data. Since previous studies (Li et al.…
Abstract
Purpose
The purpose of this paper is to examine the association between the cost of debt (COD) and auditor industry expertise using Taiwanese data. Since previous studies (Li et al., 2010) have only examined the relation between industry specialization and COD at the audit firm level in western countries, the authors further examine the association between industry specialization and COD at the individual auditor level in an Asian context.
Design/methodology/approach
The authors use the interest rate on the firm’s debt as a proxy variable for the COD (Francis, Khurana and Pereira, 2005). The authors adopt three different methods to measure industry specialization, which consist of the auditors’ market share in terms of client sales and number of clients, and client assets.
Findings
The results indicate that the clients of industry specialists at individual auditor levels have a lower COD.
Originality/value
First, the authors extend the research of Li et al. (2010) and find that the clients of individual auditor industry specialists also have a lower COD. Second, the authors also believe the evidence on the effects of industry expertise at the individual auditor level may have policy implications for regulators and public investors. Finally, in contrast to works carried out in the US market, the authors provide empirical evidence for the relation between industry specialization and COD in an Asian market.
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The purpose of this paper is to reveal the underlying mechanisms that drive young adults’ participation in micro-charity.
Abstract
Purpose
The purpose of this paper is to reveal the underlying mechanisms that drive young adults’ participation in micro-charity.
Design/methodology/approach
A case study, which formed a large online ethnographic project, was conducted in which the twin methods of participatory observation and in-depth interviews were used to access the experience of a selected group (n = 60) of college students.
Findings
The present paper identifies that young adults’ participation in micro-charity is mainly driven by three underlying mechanisms: the formation of a powerful environment for the distribution of awareness of obligation, creation of trust towards others in distant or weak ties and symbolic construction of collective identity with a shared commitment.
Originality/value
This paper is an exploratory work which sheds new light on charity or other social entrepreneurship development in the social media era. Specifically, the connectivity of social media and the pre-existing relationships may work well together and lead to many positive outputs, including distributing awareness of social obligation, instilling social trust and strengthening social coherence.
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David Manry, Hua-Wei Huang and Yun-Chia Yan
The purpose of this study is to investigate whether the likelihood that a firm will face financial statement fraud litigation is affected by the disclosure of internal control…
Abstract
Purpose
The purpose of this study is to investigate whether the likelihood that a firm will face financial statement fraud litigation is affected by the disclosure of internal control material weaknesses (MW) and the “busyness” of a firm’s board of directors.
Design/methodology/approach
The results are derived from logistic regression models and data are collected from the Audit Analytics database augmented by data from CompuStat, the Stanford Law School website and the SEC Accounting and Auditing Enforcement Releases. The authors also test for endogeneity with a propensity score matching procedure.
Findings
The authors find that an MW report is strongly associated with the likelihood of subsequent financial statement fraud litigation, and that the influence of entity-level MW on litigation likelihood is stronger than that of account-level MW. Moreover, the number of outside board directorships significantly increases the influence of entity-level MW on the likelihood of litigation, indicating that board of directors’ busyness significantly increases the risk of litigation.
Originality/value
Previous research notes that board members holding multiple directorships cannot effectively oversee the financial reporting process and, thus, are associated with poorer governance. The authors extend this implication of board busyness to the association between disclosure of MW type and the filing of subsequent litigation alleging financial statement fraud. To the best of the authors’ knowledge, no other research has done so.
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Hua Huang, Weiwei Yu, Jiajing Yao and Peidong Yang
Aiming at solving the problems of low prediction accuracy and poor generalization caused by the difference in tool wear data distribution and the fixation of single global model…
Abstract
Purpose
Aiming at solving the problems of low prediction accuracy and poor generalization caused by the difference in tool wear data distribution and the fixation of single global model parameters, a hybrid prediction modeling method for tool wear based on joint distribution adaptation (JDA) is proposed.
Design/methodology/approach
Firstly, JDA is exploited to adapt the data features with different data distributions. Then, the adapted data features are identified by the KNN classifier. Finally, according to the tool state classification results, different regression prediction models are assigned to different wear stages to complete the whole tool wear prediction task.
Findings
The results of milling experiments show that the maximum prediction accuracy of this method is 95.13%, and it has good recognition accuracy and generalization performance. Through the application of the tool wear hybrid prediction modeling method, the prediction accuracy and generalization performance of the model are improved and the tool monitoring is realized.
Originality/value
The research results can provide solutions and a theoretical basis for the application of tool wear monitoring technology in practical industrial applications.
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Narayanage Jayantha Dewasiri, Karunarathnage Sajith Senaka Nuwansiri Karunarathne, Sangeeta Menon, Potupitiya Gamaathige Sanjeewani Amila Jayarathne and Mananage Shanika Hansini Rathnasiri
Digital transformation has made enormous changes in the banking domain, where FinTech is the salient driving force inside it. Especially in the banking industry, Artificial…
Abstract
Digital transformation has made enormous changes in the banking domain, where FinTech is the salient driving force inside it. Especially in the banking industry, Artificial Intelligence (AI) and Blockchain technology act as the most innovative technologies. Similarly, Chatbots in commercial banking and Robo-advisors in investment banking has shifted banks into the entire virtual environment. In this context, the main objectives of this chapter are: to determine the current application of AI and blockchain in the banking industry, to identify the challenges faced by banks in adapting AI and blockchain technology, and to provide new insights on future banking in the industry 5.0 in this digital era. This chapter discusses the application of two robotic platforms widely used in banking, chatbots, and Robo-advisors. Chatbots are more like frontline employees of banks who are commonly engaged in customer relationship management, sales, and marketing. In contrast, Robo-advisors are a relatively advanced AI tool involved in investment and portfolio management. Blockchain will accelerate digital transformation where a decentralized digital ledger system is used for banking transactions. However, this is entirely the opposite of conventional centralized digital banking, and the adoption of these technologies is still in its infancy. Employment, performance, security, privacy and trust, cost, ethical and regulatory challenges are the most common challenges. To avoid the challenges, banks should concern with strategies like collaboration with robots, increasing the platforms’ performance, etc. Finally, the chapter provides insights on banking at industry 5.0. In the future, banking customers can experience completely virtual and customer-oriented banking services. In this regard, the fusion of all technologies and collaborative human effort is essential.
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Ming-Chang Huang, Min-Ping Kang and Jui-Kun Chiang
This paper aims to build and empirically test a multilevel framework integrating transaction cost economics and a resource-based view into a value co-creation ecosystem…
Abstract
Purpose
This paper aims to build and empirically test a multilevel framework integrating transaction cost economics and a resource-based view into a value co-creation ecosystem perspective to explain the chain- and firm-level effects of transaction-specific investments (TSIs) on supplier performance.
Design/methodology/approach
This paper investigates cross-level network effects using survey data from the List of Taiwanese Central Satellite Production Systems. A total of 34 buyers (hub firms) and 106 suppliers (satellite firms) from 34 supply chains responded to the survey.
Findings
Findings confirm that individual firms’ TSIs can foster co-specificity at the supply chain level, thereby improving supply chain integration (SCI). SCI can have a positive cross-level moderating effect on the TSI–performance relationship.
Research limitations/implications
These two key concepts, value co-creation and co-specificity, extend the theoretical application of transaction cost theory and the resource-based view to cross-level study by contributing to the research on the TSI–performance relationship.
Practical implications
This study’s framework is a counter to the buyer–supplier–supplier relationships in which each actor who may have different goals can create value jointly and share benefits from their TSIs.
Social implications
Owing to high co-specificity, being embedded in a well-integrated supply chain can be a threat when the environment is turbulent; for losing strategic flexibility, co-specificity and embeddedness may result in a collective adaptation concern. High degrees of SCI may slow the reaction to environmental turbulence for both buyers and suppliers.
Originality/value
Individual firms’ TSIs can foster co-specificity at the supply chain level, subsequently enhancing SCI. An integrated supply chain can be a collective asset that facilitates value co-creation. Individual firms can benefit from the sharing of collective value. SCI can also increase switching costs, thus reducing the likelihood of individual firm engaging in opportunistic behavior and cost safeguarding.
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To explore the landscape planning of the comprehensive sports stadium and the football field, the similarities and differences between the comprehensive sports stadium and the…
Abstract
To explore the landscape planning of the comprehensive sports stadium and the football field, the similarities and differences between the comprehensive sports stadium and the football field landscape design and the general park design were analyzed by GIS technology. Special factors were discussed in the design of the complex sports stadium and football field. The treatment methods and principles of these special factors were analyzed. The results showed that their characteristics were created while meeting the functional requirements of each space. The local history and cultural scene left a deep impression on the viewers. Therefore, the design of sports facilities is consistent with the overall landscape effect. During the transformation of the base, the relationship between the original landform protection and development of the base is emphasized. This provides information and assistance for the comprehensive sports stadium and football field landscape design.
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In order to solve many new problems in the planning and design of university sports venues, in this study, the planning and design of university sports venues in China with the…
Abstract
In order to solve many new problems in the planning and design of university sports venues, in this study, the planning and design of university sports venues in China with the method of audience emotional experience are mainly studied. Based on the existing theories and practices of campus planning, in this study, the ideas of meeting the needs of university sports activities, shaping the campus environment and exploring the development of planning and design of university sports venue is put forward. At the same time, the theory and specific practices of the overall planning and design of university sports venues is also proposed. The original intention of the planning and design is to expect that the planning and design of university sports venues can be implemented and reflected in the construction, use and operation of the project. Therefore, it is helpful to build a harmonious and complete space environment on the campus, to integrate the campus into the urban environment organically, and to achieve the goal of sustainable development of university sports venues through resource sharing.
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Hui-Chun Chang, Yung-Kai Lin, Chia-Hua Liang, Hsin-Wei Huang, Yung-Hao Lin, Yung-Hsiang Lin, Wei-Chun Hu and Chi Fu Chiang
Population aging was a global trend, and the most obvious thing after aging was the change in skin appearance. Therefore, the active ingredients that delay skin aging were…
Abstract
Purpose
Population aging was a global trend, and the most obvious thing after aging was the change in skin appearance. Therefore, the active ingredients that delay skin aging were particularly noticed. Past studies had pointed out that Chinese herbal extracts can improve skin elasticity, reduce wrinkles and melanin precipitation. The purpose of this paper is to explore whether combining hydrolyzed collagen with Chinese herbal extracts can improve skin conditions and achieve anti-inflammatory effects.
Design/methodology/approach
Fifty subjects were randomly divided into collagen or placebo groups, and one bottle of collagen or placebo drink was used every day for four weeks, after which skin and inflammatory factors were tested.
Findings
In comparison with the baseline results, the skin parameters were improving after four-week intervention. In addition, the IL-6, IL-8, TNF-a were significantly decreased and tissue inhibitor matrix metalloproteinase 1 (TIMP-1) was increased after four-week hydrolyzed collagen intervention.
Originality/value
This study showed that hydrolyzed collagen combined with Chinese herbal extracts can improve the condition of the skin, and can also reduce inflammatory associated factors, thereby achieving anti-aging effects.